在最近召开的航空工业第三次财务工作会议上,航空工业总公司池耀宗总会计师在主题报告中指出,根据航总“九五”计划和我国会计改革与发展的目标和任务,航空工业“九五”财会改革的基本思路是:大力转变观念,在深化财会改革、不断完善财务会计工作的同时,逐步建立起以提高经济效益为目标,适应单位内部运行机制要求,有利于推行和落实资产经营责任制,有利于对经济活动实行全过程、全方位核算和监督的经营管理型会计。其具体措施是:确立一个中心,强化两个机制,做好三项工作,加强四项管理。所谓一个中心, At the recent meeting of the aviation industry’s third finance work, Chief Accountant Chi Yiu-tsung of the Aviation Industry Corporation pointed out in its keynote report that according to the objectives and tasks of the “95th Five-Year Plan” and China’s accounting reform and development, Aviation Industry “95 ” The basic idea of ​​the accounting reform is: to change ideas, deepen accounting reform, and constantly improve the financial and accounting work, and gradually establish to improve economic efficiency as the goal, to adapt to the internal operation mechanism requirements, there are Conducive to the implementation and implementation of the responsibility system of asset management, is conducive to the implementation of economic activity throughout the entire process, all-encompassing accounting and supervision of management accounting. The specific measures are: establishing a center, strengthening the two mechanisms, doing three tasks and strengthening the four management. The so-called a center,